VDT EXEMPTION – school granting peppercorn lease of site for proposed new building – lessee and constructor of school building entering into two licences to school and to associated partnership – whether exempt as leasing or letting of building – Article 13B Sixth Directive – Maierhofer (ECJ decision in Case C-315/00) considered – whether essential features of two separate licences together constitute joint leasing or letting of new school building – yes – appeal dismissed
Citations:
[2003] UKVAT V18130
Links:
Citing:
Cited – Maierhofer v Finanzamt Augsburg-Land ECJ 16-Jan-2003
ECJ Sixth VAT Directive – Exemptions – Letting of immovable property – Prefabricated building which can be dismantled and reassembled . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 28 June 2022; Ref: scu.221162